HJR 45 by Shaheen: Property Tax Exemption at Expense of Other Taxpayers

Ultimately HJR 45 seeks to allow for a local property tax exemption for a physician that provides healthcare services while also not seeking payment for those services from the state and federal Medicaid programs. Exempting one group from a tax only increases the burden on those who do not qualify for such an exemption, unless the spending of the local government levying the tax is simultaneously lowered, thereby lessening the burden. Texas taxpayers absolutely deserve property tax relief but providing an exemption for one group at the expense of another is not the right approach. For these reasons, TFR opposes HJR 45.